HMRC internal manual

Double Taxation Relief Manual

DT: Jamaica: double taxation agreement, Article 7: Shipping and air transport

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

A resident of one of the territories shall be exempt from tax in the other territory on profits from the operation of ships or aircraft other than profits from voyages of ships or aircraft confined solely to places in that other territory.